 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 pages
...includes a person who produces a taxable article from scrap, salvage, or junk material, as well as from new or raw material, (1) by processing, manipulating,...'2) by combining or assembling two or more articles. "Under certain circumstances, as where a person manufactures or produces a taxable article for a person... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1941 - 1622 pages
...includes a person who produces a taxable article from scrap, salvage, or junk material, as well as from new or raw material, (1) by processing, manipulating, or changing the form of an article, or C2) by combining or assembling two or more articles. "Under certain circumstances, as where a person... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1947 - 2162 pages
...produces a taxable article from scrap, salvage or junk material, as well as from raw material, (lj by processing, manipulating, or changing the form...by combining or assembling two or more articles." But the Treasury Department has never looked to the Congressional intent of the Revenue Act, nor to... | |
 | Administrative law - 1988 - 566 pages
...includes a person who produces a taxable article from scrap, salvage, or junk material, as well as from new or raw material, (1) by processing, manipulating,...(2) by combining or assembling two or more articles. (b) Under certain circumstances, as where a person manufactures or produces a taxable article for a... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1436 pages
...who produces a taxable article from article from scrap, salvage, or junk material, as well as from new or raw material, (1) by processing, manipulating,...(2) by combining or assembling two or more articles. Section 40.4061 (b)-3 of the Manufacturers and Retailers Excise Tax Regulations provides, in part,... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...includes a person who produces a taxable article from scrap, salvage, or junk material, as well as from new or raw material, ( 1 ) by processing,, manipulating,...(2) by combining or assembling two or more articles. In the instant case, the surplus Army truck chassis as purchased by the company have no practical value... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1953 - 1482 pages
...includes a person who produces a taxable article from scrap, salvage or junk material, as well as from raw material, (1) by processing, manipulating, or...by combining or assembling two or more articles." But the Treasury Department has never looked to the congressional intent of the Revenue Act, nor to... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1964 - 744 pages
...article from scrap, salvage, or junk material, as well as from new or raw material, (1) by processmg? manipulating, or changing the form of an article,...(2) by combining or assembling two or more articles. Section 316.7(d) of the regulations provides that the use by any person, in the operation of a business... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1402 pages
...salvage, or junk material, as well as from new or raw material, (1) by processing, manipulating, refining, or changing the form of an article, or (2) by combining or assembling two or more articles, and includes the cultivation of the soil and the raising of livestock and other farm produce. Section... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1953 - 774 pages
...includes a person who produces a taxable article from scrap, salvage, or Junk material, as well as from new or raw material (1) by processing, manipulating, or changing the form of the article, or (2) by combining or assembling two or more articles." REPAIRING, REBUILDING, AND RECONDITIONING... | |
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manufacturer" includes a person who produces a taxable article from scrap, salvage, or junk material, as well as from new or raw material, (1) by processing, manipulating, or changing the form of an article, or (2) by combining or assembling two or more... 
